税务代理中介研究  

An Study on Taxation Agency

作　　者：李恒光[1] 

机构地区：[1]山东青岛大学国际商学院,山东青岛266000

出　　处：《福建行政学院福建经济管理干部学院学报》2001年第4期62-66,共5页Journal of Fujian School of Administration and Fujian Institute of Economics and Management

摘　　要：首先就税务代理的内涵、特征、作用、产生的历史必然性、发展的原则及条件等进行了一般分析 ;然后分析了我国税务代理发展的障碍 ,并在借鉴它国经验的基础上提出了推进我国税务代理工作的战略对策。This paper dedicates to a general analysis on the taxation agency with respect to its concept, its characters, its significance, its emergence; and the conditions for its development. Then it concentrates on analysis over the impediments in the development of China's taxation agency practice. On the basis of experience in other countries, the paper draws some poicy suggestions for push forward the taxation agency development in China.

关 键 词：税务代理工作 国税 发展 战略对策 中国 推进 障碍 历史必然性 首先 借鉴 

分 类 号：F812.42[经济管理—财政学] F810.42